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Highlights / Annotations / Catch Notes For July

Home Highlights July

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Showing 3351 to 3400 of 6408 Records

1 ....64 65 66 676869 70 71 72........ 129

July 8, 2019 Case Laws Service Tax

Refund of unutilized CENVAT Credit - input services - Club and Association Services - the services in question were directly used by the service provider and credit was,....
July 8, 2019 Case Laws Service Tax

Imposition of penalty - having regard to the first proviso which was effective from 04.04.2011 till the effective date of implementation of Finance Bill of 2015,......
July 8, 2019 Case Laws Service Tax

Maintainability of appeal - Non-compliance with the pre-deposit of 7.5% or 10%. - any payment made by the appellant during the course of the investigation has to be......
July 8, 2019 Case Laws Service Tax

Input Credit - separate contracts for supply of transformer as well as erection and commissioning - When the value of both the activity is separately shown, both the......
July 8, 2019 Case Laws Central Excise

Refund of excess duty paid - Valuation - sales made to their dealers (customers) who in turn sell the final product - orders of finalizing the provisional assessment......
July 8, 2019 Case Laws Central Excise

SSI Exemption - manufacture of branded goods - So long the assignment deed in favour of the appellant remains valid, the appellant is entitled to SSI exemption.
July 8, 2019 Case Laws VAT and Sales Tax

Review of recall of the judgement - non appearance of respondent counsel - clerk of company received the paper/order from court but skipped to inform the director or......
July 8, 2019 Case Laws VAT and Sales Tax

Addition towards non-existing profits - Tribunal has included the value of goods, loading and unloading charges, railway freight as also the service charges received in.....
July 8, 2019 Case Laws VAT and Sales Tax

Admissibility of appeals - grant of ITC - merely because certain documents may have been brought on record may not itself be sufficient to grant ITC - once claim had......
July 8, 2019 Case Laws VAT and Sales Tax

Attachment of property of related company - some common director - Default/dues on the part of another Company (dealer) - The language of the statute is very clear u/s......
July 8, 2019 Case Laws VAT and Sales Tax

Legislative competence of State to levy tax/fee on the import of rectified spirit - levy is not on the input of the final product as such but is on the manufactured or......
July 8, 2019 Case Laws Income Tax

Exemption u/s 11 - the cash (capitation fees) which has been collected by the assessee has not been recorded in the books of the assessee but has been kept outside the......
July 6, 2019 Circulars GST - States

Deemed adoption of certain Circulars issued by CBIC in the state of Maharashtra
July 6, 2019 Case Laws Income Tax

Section under which assessment order was passed - the assessment for the year under consideration were u/s 144 and mentioning of Section 143(3) in the preamble of the......
July 6, 2019 Case Laws Income Tax

Treatment of ‘rental income’ as ‘income from other sources’ - receipts from its factory building - Whether there existed ‘leave and licence’ agreement and not ‘rental......
July 6, 2019 Case Laws Income Tax

Levy of fees u/s 234E - transfer of immovable property - the contention of inapplicability of section 194IA is redundant and is not available to be taken by the assessee....
July 6, 2019 Bill

FINANCE (No. 2) BILL, 2019 - Clause by Clause
July 6, 2019 Case Laws GST

Composite supply or not - services of lodging and food exclusively to the students - applicant is engaged in supplying flood, laundry service, housekeeping service. etc.....
July 6, 2019 Case Laws GST

Applicability of Exemption Notification - services of lodging and food exclusively to the students - appellant has to impart remedial classes to the week students at the....
July 6, 2019 Case Laws GST

Profiteering - HP V202b 19.5 inch Computer Monitor - benefit of reduction in the GST rate reduction - allegation made by the Applicant is not correct since there was no.....
July 6, 2019 Case Laws Income Tax

TP adjustment - ALP of royalty - In the absence of empirical data, stating higher royalty was not justified only because it did not result in any tangible benefit to the....
July 6, 2019 Case Laws Income Tax

Income from house property - ALV u/s 23(1) of property prior to Occupancy Certificate (OC) - the property was legally not occupiable and not occupied hence the......
July 6, 2019 Case Laws Income Tax

Unexplained purchase u/s 69C - alleged that purchase is not genuine and made from bogus biller/ accommodation entry provider - factual finding that no independent......
July 6, 2019 Case Laws Income Tax

Notice of re-assessment u/s 148 - territorial jurisdiction of High Court - writ filed in Bombay whereas notice issued by AO in Hyderabad - any challenge to the orders of....
July 6, 2019 Case Laws Income Tax

Condonation of delay - revision u/s 264 - as the order u/s 143(1) came to be passed within this one year itself, writ petitioner had taken the first step to have income.....
July 6, 2019 Case Laws Income Tax

Cancellation/withdrawal of registration/approval u/s 12AA/10(23C)(vi) with retrospective effect - The AO while completing the assessment for AY 2010-11 after search......
July 6, 2019 Case Laws Income Tax

Merger of order passed u/s 254(2) with main order of Tribunal - set off of brought forward losses and unabsorbed depreciation - the order passed in the miscellaneous......
July 6, 2019 Case Laws Income Tax

Disallowance of royalty - capital OR revenue expenditure - The ownership/ proprietary rights in the technical know-how continue to vest in lithe censor and the assessee.....
July 6, 2019 Case Laws Income Tax

Fictitious loss by way of Client Code Modification (CCM) - unexplained expenditure - The transactions of were duly supported by bills/contract notes and also confirm by.....
July 6, 2019 Case Laws Income Tax

Genuineness of purchases - non compliance of notices u/s 133(6) - non of entities declared as Hawala/Bogus dealers by any of the authorities - assessee was able to......
July 6, 2019 Case Laws Income Tax

Addition of undisclosed income u/s 69B - purchase of share from its directors and their closely held companies - nothing on record would demonstrate any exchange / flow.....
July 6, 2019 Case Laws Income Tax

Re-opening of assessment u/s 147 - non disposal of objection neither by a separate order nor in the final assessment order which is very essential to decide the same......
July 6, 2019 Case Laws Income Tax

Reassessment u/s 147 - proceedings after expiry of 6 years - direction by court or mere observation - AO applied the provisions of section 150, when the findings of the.....
July 6, 2019 Case Laws Income Tax

Revision u/s 263 - lack of enquiry - Deemed dividend u/s 2(22)(e) - AO had not only made the enquiry or verification to ascertain the applicability of section 2(22)(e)......
July 6, 2019 Case Laws Income Tax

Addition u/s 56(2)(vii)(b)(ii) - applicability on stock in trade - the definition of property as provided u/s 56(2)(vii) will have application to the ‘property’ which is....
July 6, 2019 Case Laws Insolvency and Bankruptcy

Validity of Resolution Plan - closure of CD - Resolution Plan is against the object of the Code and the application u/s 10 was filed with intent of closure of the......
July 6, 2019 Case Laws Service Tax

Jurisdiction/power to conduct audit - to conduct audit Rule 5A of the Service Tax Rules on introduction of CGST Act, 2017 is an issue that requires detailed......
July 6, 2019 Case Laws Central Excise

CENVAT Credit - input services - insurance policy - Credit of service tax paid on insurance policy is admissible when the policy covers the employees and family members of the employees
July 6, 2019 Case Laws Income Tax

SCN u/s 24(1) of Benami Act - disposal of objection - the sphere and operation of Section 24 of the Benami Act and Section 147 of the IT Act are completely......
July 6, 2019 Case Laws Customs

Service of notice - when a document to be served is sent by registered post to the proper address with prepaid postage its service is deemed to be effected at the time......
July 6, 2019 Case Laws Service Tax

Though the appellants were liable to pay service tax for rendering the services of ‘Renting of immovable property’ but because of the prevalent confusion, no malafide......
July 6, 2019 Case Laws Service Tax

CENVAT Credit - Input Services Distributor - violation of rule 9 of CCR - only two limitations for distribution of credit by an ISD and in the case on hand, Revenue has.....
July 6, 2019 Case Laws Customs

CVD of 1% /2% of the Additional Duty of Customs on the imported coal - The adjudicating authority has committed a legal error while denying the benefit of reduced CVD on....
July 6, 2019 Case Laws Central Excise

Captive consumption/intermediate goods - sugar syrup - Since the department has not conducted any chemical test to arrive at the percentage of fructose content in the......
July 6, 2019 Case Laws Indian Laws

Dishonor of Cheque - When the accused was not represented, without appointing any counsel as amicus curiae to defend the accused, the High Court ought not to have......
July 5, 2019 News Indian Laws

Budget 2019-20 + FINANCE (No. 2) BILL, 2019 with Focused Areas i.e Explanatory Notes
July 5, 2019 Notifications Central Excise

Seeks to exempt crude petroleum oil produced in specified oil fields under production sharing contracts or in the exploration blocks offered under the New Exploration......
July 5, 2019 Notifications Central Excise

Seeks to increase the effective rate of Special Additional Excise Duty on Petrol and Diesel.
July 5, 2019 Notifications Central Excise

Seeks to increase the effective rate of Road and Infrastructure Cess as additional duty of excise on Petrol and Diesel.
July 5, 2019 Notifications Central Excise

Seeks to increase the basic excise duty on specified goods in chapter 24 under section 5A of the Central Excise Act 1944.

1 ....64 65 66 676869 70 71 72........ 129

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...